https://www.taxtmi.com/caselaws?id=83918 A classification dispute over steel balls under the tariff was remanded because the appellants raised a new factual plea supported by fresh documentary evidence that had not been examined by the lower authorities. The Tribunal treated the plea as requiring detailed verification, noted the appellants' earlier omission, and held that the Assistant Collector should receive evidence from both sides and conduct the necessary inquiry before deciding the classification afresh. en-us Wed, 27 Jul 1988 00:00:00 +0530 Mon, 18 Jul 2011 16:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83918 A classification dispute over steel balls under the tariff was remanded because the appellants raised a new factual plea supported by fresh documentary evidence that had not been examined by the lower authorities. The Tribunal treated the plea as requiring detailed verification, noted the appellants' earlier omission, and held that the Assistant Collector should receive evidence from both sides and conduct the necessary inquiry before deciding the classification afresh. Case-Laws Central Excise Wed, 27 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83918